Matrix Presentation

A ‘matrix presentation’ both business segments and geographical segments as primary segment reporting formats with full segment disclosures on each basis will often provide useful information if risks and returns of an enterprise are strongly affected both by differences in the products and services it produces and by differences in the geographical areas in which it operates. This Statement does not require, but does not prohibit, a ‘matrix presentation’.

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Primary and Secondary Segment Reporting Formats
Business and Geographical Segments

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